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A Danish company asks whether using a logistics operator in Spain to store its products constitutes a permanent establishment. The DGT determines that it does not and that operations treated as intracommunity acquisitions are exempt.
Cuestión planteada Existencia de un establecimiento permanente y tratamiento de la operación descrita a efectos del Impuesto sobre el Valor Añadido.
El simple hecho de disponer de bienes en almacenes de terceros o recibir servicios logísticos no implica poseer un establecimiento permanente. Para que exista, se requiere una estructura con medios humanos y técnicos propios o subcontratados con grado de permanencia. Bajo esta hipótesis, la operación es una adquisición intracomunitaria asimilada, sujeta pero exenta por el derecho a devolución del impuesto.
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